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A BILL TO BE ENTITLED
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AN ACT
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relating to the records and reports required for purposes of the |
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taxes imposed on cigars and other tobacco products. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 155.103(a), Tax Code, is amended to read |
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as follows: |
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(a) A manufacturer who sells tobacco products to a permit |
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holder in this state shall keep records showing: |
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(1) the number and kind of tobacco products sold |
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categorized by product type; |
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(2) the date the tobacco products were sold; |
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(3) the name and permit number of the permit holder; |
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(4) the manufacturer's list price for the tobacco |
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products; |
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(5) the place where the tobacco products were shipped; |
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and |
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(6) the name of the common carrier. |
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SECTION 2. This Act takes effect September 1, 2011. |